The evolution of integrated popular financial reporting: toward a digital-driven collaborative approach using sentiment analysis tool

IF 3.8 Q2 BUSINESS
Paolo Biancone, Valerio Brescia, Federico Chmet, Federico Lanzalonga
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引用次数: 0

Abstract

Purpose

The research aims to provide a longitudinal case study to understand how digital transformation can be embedded in municipal reporting frameworks. The central role of such technology becomes increasingly evident as citizens demand greater transparency and engagement between them and governing institutions.

Design/methodology/approach

Utilising a longitudinal case study methodology, the research focusses on Turin’s Integrated Popular Financial Report (IPFR) as a lens through which to evaluate the broader implications of digital transformation on governmental transparency and operational efficiency.

Findings

Digital tools, notably sentiment analysis, offer promising avenues for enhancing governmental efficacy and citizenry participation. However, persistent challenges highlight the inadequacy of traditional, inflexible reporting structures to cater to dynamic informational demands.

Practical implications

Embracing digital tools is an imperative for contemporary public administrators, promoting streamlined communication and dismantling bureaucratic obstructions, all while catering to the evolving demands of an informed citizenry.

Originality/value

Different from previous studies that primarily emphasised technology’s role within budgeting, this research uniquely positions itself by spotlighting the transformative implications of digital tools during the reporting phase. It champions the profound value of fostering bottom-up dialogues, heralding a paradigmatic shift towards co-creative public management dynamics.

综合大众财务报告的演变:利用情感分析工具实现数字驱动的协作方法
目的本研究旨在提供一项纵向案例研究,以了解如何将数字化转型嵌入市政报告框架。设计/方法/途径本研究采用纵向案例研究方法,以都灵的《综合大众财务报告》(IPFR)为视角,评估数字化转型对政府透明度和运营效率的广泛影响。研究结果数字化工具,尤其是情感分析,为提高政府效率和公民参与度提供了前景广阔的途径。原创性/价值与以往主要强调技术在预算编制中的作用的研究不同,本研究通过强调数字工具在报告阶段的变革性影响,对自身进行了独特定位。它倡导促进自下而上对话的深远价值,预示着向共同创造性公共管理动态的范式转变。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
9.80
自引率
19.20%
发文量
61
期刊介绍: The EuroMed Journal of Business (EMJB) is the premier publication facilitating dialogue among researchers from Europe and the Mediterranean. It plays a vital role in generating and disseminating knowledge about various business environments and trends in this region. By offering an up-to-date overview of emerging business practices in specific countries, EMJB serves as a valuable resource for its readers. As the official journal of the EuroMed Academy of Business, EMJB is committed to reflecting the economic growth seen in the European-Mediterranean region. It aims to be a focused and targeted business journal, highlighting environmental opportunities, threats, and marketplace developments in the area. Through its efforts, EMJB promotes collaboration and open dialogue among diverse research cultures and practices. EMJB serves as a platform for debating and disseminating research findings, new research areas and techniques, conceptual developments, and practical applications across various business segments. It seeks to provide a forum for discussing new ideas in business, including theory, practice, and the issues that arise within the field.
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